General Company's Cash account shows a $$6,500$ debit balance and its bank statement shows $$5,860$ cash on deposit at the close of business on August $31.$ Additional information follows.

August $31$ cash receipts of $$2,240$ were placed in the bank$$s night depository after banking hours and were not recorded on the August $31$ bank statement.

The bank statement shows a $$220$ NSF check from a customer; the company has not yet recorded this NSF check.

Outstanding checks as of August $31$ total $$2,120.$

In reviewing the bank statement, a $$180$ check written by Generic Company was mistakenly drawn against General Company$$s account.

The August $31$ bank statement lists $$120$ in bank service charges; the company has not yet recorded the cost of these services.

Prepare a bank reconciliation for the company.

Prepare any necessary journal entries that the company must record as a result of preparing the bank reconciliation.

Note: If no entry is required for a transaction$/$event$,$ select $"$No journal entry required" in the first account field.